2019 (2) TMI 2087

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..... or Industrial Construction Service - exemption under N/N. 15/2004-ST - HELD THAT:- This issue has been settled by SC in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] where it was held that value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by no .....

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..... g on behalf of the appellant at the outset submits that this issue has been settled in the case of Bhayana Builder (P) Ltd. Vs. Commissioner of Service Tax-2018 (10) GSTL 118 (SC). 3. Shri. A. Mishra Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Considering the submissions made by both the sides and perusal of the records, we .....

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